Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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State GST officers may conduct initial document verification of inter-State consignments but cannot detain, seize or confiscate goods merely passing through their State. Cross-empowerment under CGST and IGST laws requires both administrative allocation of the taxpayer to the State and assignment of the relevant proper-officer function; it is not unrestricted authority. Coercive action under Sections 129 and 130 additionally requires territorial and fiscal nexus, including the State's entitlement to IGST apportionment under Section 17. For consignments originating and destined outside the intercepting State, discrepancies should be referred to the consignor's or consignee's proper officers. Confiscation requires statutory grounds, material supporting intent to evade tax where applicable, and notice and hearing; transit checks cannot become valuation assessments.
State GST officers may conduct initial document verification of inter-State consignments but cannot detain, seize or confiscate goods merely passing through their State. Cross-empowerment under CGST and IGST laws requires both administrative allocation of the taxpayer to the State and assignment of the relevant proper-officer function; it is not unrestricted authority. Coercive action under Sections 129 and 130 additionally requires territorial and fiscal nexus, including the State's entitlement to IGST apportionment under Section 17. For consignments originating and destined outside the intercepting State, discrepancies should be referred to the consignor's or consignee's proper officers. Confiscation requires statutory grounds, material supporting intent to evade tax where applicable, and notice and hearing; transit checks cannot become valuation assessments.
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